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標題: 平衡計分卡應用於稅務機關績效評估之研究-以 南投縣政府稅務局為例
Performance Evaluation of the Tax Authority Using the Balanced Scorecard-- A Case Study Of Tax Bureau , Nantou County
作者: 黃素昧
Huang, Su- mei
關鍵字: Balanced scorecard
Performance Evaluation
Tax Authority
出版社: 高階經理人碩士在職專班
摘要: 摘要 隨著政府面臨國內外治理環境迅速變遷,各項重大與新興公共事務和公共問題處理層面的複雜性日增,民眾對政府需有良善治理和高績效的期待,並不因全球性經濟景氣的低迷而降低,如何運用績效管理理念和工具因應這項挑戰是政府經營的首要面對之課題。 就稅務機關而言,對於績效的管理與評估,在傳統上績效衡量大多偏重於強制性收入,主要重視各稅務機關審查核定所產生的稅收數額,作為主要績效評估之依據,並未考慮投入的稽徵成本,且與民眾的需求層面有所落差,此為亟有待改善之處,因此本研究旨在協助稅務機關建立一套正確、精準的績效衡量方法,以多個不同之構面績效衡量之機制,俾利改進傳統績效評估缺失。 本研究擬以平衡計分卡的模式,結合稅務機關現有的各項績效管理制度,將稅務機關之使命與願景完成連結工作,並適時定義稅務機關所欲達成之稅務施政方針,再依所設定之四個構面架構,展開平衡計分卡的策略目標與指標,以及明確行動方案之規劃與實施。 關鍵詞:平衡計分卡;績效評估;策略;稅務機關
Abstracts With the government facing the rapidly changing domestic and international environmental governance, people''s need for good governance the government and the increasing expectations of high performance. The use of performance management concepts and tools to enhance the political performance, is the government-run primary to face the issue. On the tax authorities, in the tradition of major importance to the performance measurement review of the tax authorities of tax revenue generated by the approved amount, as the main basis for performance evaluation, often been criticized as well. This study was designed to assist the tax authorities to establish a correct and accurate performance measurement approach to a number of different dimensions of performance measurement mechanisms, so improving the traditional performance appraisal Lee missing. This study is intended to the Balanced Scorecard model, combined with the tax authorities of the existing performance management system, the tax authorities to complete the mission and vision of the link work. The definition of the tax authorities a timely manner to achieve the desired tax policy objectives, and then set in accordance with the four dimensions of the structure, carried out the Balanced Scorecard strategic objectives and targets, as well as a clear program of action planning and implementation. Key words: Balanced scorecard; Performance Evaluation; Strategy; Tax Authority
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